Heather is a partner in KPMG’s Mining practice and has specialized in the industry for over 10 years. She has significant experience providing assurance and other services to companies at all stages in the mining life cycle. Heather has led a variety of engagements in the industry, including internal audits and assistance with internal controls over financial reporting, including compliance with Sarbanes-Oxley (SOX) and NI 52 109. She has led several external audits of Canadian and U.S. public mining companies at both the operational and corporate levels. Heather has also worked on special projects in the industry, including regulatory readiness assessment and assurance of the World Gold Council’s Conflict-Free Gold Standard and the Extractive Sector Transparency Measures Act, capital market transactions, International Financial Reporting Standards (IFRS) conversions and accounting advice. Heather has a Bachelor of Commerce from Queen’s University and is a Chartered Professional Accountant (CPA). She has lectured at the Schulich School of Business Mining MBA on accounting in the mining industry under IFRS and was a leading contributor to KPMG’s publication relating to IFRS in the mining industry. Heather also contributes to the PDAC /CPA Mining Industry Task Force on IFRS. Heather has significant experience working in foreign environments — she worked in KPMG’s Johannesburg office on a secondment and has visited over 15 mine sites on five continents.